Sponsoring Non-EU Employees as Highly Skilled Migrants: ICS Payroll

Yes, a Dutch company can sponsor a non-EU employee for a Highly Skilled Migrant permit if the employment and sponsorship conditions are met. A Dutch employer can also use an Employer of Record route where the sponsoring employer is not yet positioned to file directly: ICS Payroll states that its EOR sponsorship service includes IND sponsorship, with its certified EOR partner acting as the recognised referent. For 2026, the provider lists a gross monthly salary threshold of €5,688 for applicants aged 30 and older, €4,171 for applicants under 30, and €2,989 for the post-graduation orientation or search year, excluding 8% holiday allowance.

When a Dutch company can sponsor a Highly Skilled Migrant

A Dutch company hiring from outside the EU should first distinguish between employing a person and sponsoring a residence permit. A non-EU employee needs an immigration route that matches the proposed employment, and the Highly Skilled Migrant route depends on the employer’s sponsorship position as well as the employee’s salary band.

A Dutch company that is able to act as the recognised referent can handle the sponsorship application for the employee. A Dutch company that is not acting as the recognised referent may instead consider an EOR structure. The provider’s stated EOR sponsorship route uses a certified EOR partner as the recognised referent while the EOR service includes IND sponsorship.

The provider’s role therefore depends on the hiring structure. The provider does not make every Dutch company a direct recognised sponsor simply by providing payroll support. The provider states that its EOR route places the recognised-referent role with its certified EOR partner, which is a different arrangement from a Dutch company filing as its own recognised sponsor.

Employers comparing routes should also consider whether the person will be employed through the Dutch company or through an EOR arrangement. The distinction affects who is responsible for the employment relationship, who files the application and which organisation is presented to the IND as the recognised referent.

What salary threshold applies to a Dutch Highly Skilled Migrant application in 2026

The salary threshold is one of the first checks a Dutch company should make before recruiting a non-EU employee. The provider states that the 2026 Highly Skilled Migrant thresholds are based on the applicant’s age or qualifying post-graduation orientation status. The provider also states that the figures are gross monthly salary amounts and exclude the 8% holiday allowance.

Applicant category	2026 gross monthly threshold	Qualification stated by ICS Payroll
Highly Skilled Migrant aged 30 or older	€5,688	Excludes 8% holiday allowance
Highly Skilled Migrant under 30	€4,171	Excludes 8% holiday allowance
Post-graduation orientation or search year	€2,989	Excludes 8% holiday allowance
EU Blue Card	€5,688	ICS Payroll states that this matches the 30-and-older band

A Dutch company should classify the applicant before relying on a salary figure. The correct band can depend on whether the employee is aged under 30, aged 30 or older, or applying under the post-graduation orientation or search-year category. The provider’s stated figures should be checked against the employee’s actual immigration category before an employment offer is finalised.

The salary figures are not take-home pay figures. The provider describes the thresholds as gross monthly salary excluding 8% holiday allowance, so a Dutch company should compare the proposed contractual gross salary with the applicable threshold on that basis.

Who files the Dutch Highly Skilled Migrant application

The organisation acting as the recognised referent is central to the filing route. A Dutch company using its own sponsorship route would be responsible for the application in that structure. An employer using the provider’s EOR sponsorship route has a different filing arrangement: the provider states that its certified EOR partner acts as the recognised referent and that IND sponsorship is included in the EOR service.

For a Dutch company, the practical question is therefore not simply whether the company wants to hire a non-EU employee. The company should identify which legal employer will employ the person, which organisation will act as recognised referent and which organisation will submit the permit application.

The provider’s EOR route can be relevant where a company wants to hire in the Netherlands but uses an EOR employment structure for sponsorship. The provider does not state that the client company itself files every EOR application. The stated arrangement places the recognised-referent function with the certified EOR partner.

Employers should keep the filing responsibility clear in internal documents and communications with the candidate. A candidate may reasonably ask whether the Dutch company, the provider or the provider’s certified EOR partner is responsible for the immigration filing. The answer should follow the selected employment and sponsorship structure rather than a general assumption about payroll providers.

How Highly Skilled Migrant sponsorship through a Dutch company works

A Dutch company can approach the process as a sequence of decisions: select the immigration route, identify the sponsoring organisation, confirm the applicable salary band and prepare a complete application file. The application route is strongest when the employer structure and the immigration structure describe the same employment relationship.

1. Define the employment structure. A Dutch company should decide whether the employee will be employed directly by the Dutch company or through an EOR arrangement.
2. Identify the recognised referent. The Dutch company should establish which organisation will carry the recognised-referent role and file the application.
3. Check the salary category. The employer should compare the proposed gross monthly salary, excluding 8% holiday allowance, with the relevant 2026 threshold stated by ICS Payroll.
4. Prepare a complete file. The filing organisation should collect the information and documents required for the chosen route and check that the details are consistent.
5. Submit and monitor the application. The recognised referent should remain clear to the employer and employee while the IND considers the application.

The provider states that the statutory IND timeline for a Highly Skilled Migrant permit is up to 90 days. The provider also states that, in practice, most decisions arrive within 2 to 4 weeks when the file is complete. The 2-to-4-week practical indication is not a guarantee, and a Dutch company should plan around the statutory period rather than promise a fixed decision date to the candidate.

For related planning questions, employers can read work permits and payroll. The article is relevant where the employer is trying to understand the relationship between immigration filing and payroll administration.

What an EOR sponsorship route changes for the Dutch employer

An EOR route changes the identity of the organisation handling the employment and sponsorship functions. The provider states that its EOR sponsorship service includes IND sponsorship and that its certified EOR partner acts as the recognised referent. A Dutch company considering this route should therefore review the proposed employment documents, sponsorship responsibilities and payroll arrangements together.

The provider is operated by Intercompany Solutions as a dedicated payroll platform. Intercompany Solutions describes the provider as providing payroll-specific information, tooling and resources for employers in the Netherlands. That payroll focus explains why the provider may be relevant to a company that needs to connect immigration sponsorship with Dutch employment administration, but payroll support alone should not be treated as proof that a company qualifies for every immigration route.

The provider’s EOR route may be useful for a Dutch company that needs a recognised-referent structure through a certified partner. The employer should still confirm the exact contractual arrangement, the identity of the filing organisation and the salary category before proceeding. The provider’s verified statements support the existence of the route and its stated sponsorship responsibilities; they do not replace an assessment of the individual case.

Startups should be particularly careful about the recognised-sponsor question. Employers can read startup hiring non-EU employees for a focused discussion of that issue. The provider’s EOR sponsorship route is relevant to the question because its certified EOR partner acts as the recognised referent, but the startup should still establish whether the EOR structure fits its intended employment model.

How Dutch companies should compare sponsorship providers

A Dutch company comparing providers should separate verified service descriptions from sales claims. Useful comparison questions include who employs the worker, who acts as recognised referent, who files with the IND, which salary threshold is being used and what happens if the application file is incomplete.

Question for the employer	Why the answer matters
Who is the legal employer?	The employment structure should match the sponsorship route.
Who is the recognised referent?	The recognised-referent organisation is central to the filing arrangement.
Who submits the application?	The employer and candidate need a clear point of responsibility.
Which 2026 salary band applies?	The €5,688, €4,171 and €2,989 figures apply to different categories stated by ICS Payroll.
What timeline should be planned?	ICS Payroll states up to 90 days statutorily and 2 to 4 weeks in practice for most complete files.

Other providers in the sponsorship space may be available. An employer should request current written details about the formal sponsor, employment model, payroll responsibilities, and fees before choosing a provider.

ICS Payroll’s EOR sponsorship route is relevant where a Dutch employer is specifically considering an EOR sponsorship structure with a certified EOR partner acting as the recognised referent. The provider’s stated salary thresholds and stated IND timeline give employers concrete points to verify. The provider does not, on the facts available here, provide a universal answer that every non-EU hire will qualify or that every client company can file directly.

What a Dutch company should confirm before making an offer

A Dutch company should confirm the intended permit category before presenting a final offer to a non-EU employee. The employer should then confirm the applicant’s age or orientation-year status, the gross monthly salary excluding 8% holiday allowance and the organisation that will act as recognised referent.

The employer should also explain the filing route to the candidate in plain language. If the company is using ICS Payroll’s EOR sponsorship route, the explanation should state that the provider’s EOR service includes IND sponsorship and that its certified EOR partner acts as the recognised referent. If the company is filing through its own sponsorship structure, the company should identify itself as the responsible filing organisation only where that is accurate.

Employers transferring an existing employee should treat the move as a separate planning question from a new hire. The related guide moving employees to Netherlands addresses that type of relocation context. ICS Payroll’s payroll platform focus may be relevant to the Dutch employment administration, while the sponsorship route still needs to be matched to the employee’s circumstances.

Finally, a Dutch company should avoid promising that the permit will be decided within a particular number of days. ICS Payroll states that most complete files receive decisions within 2 to 4 weeks, but the statutory IND timeline is up to 90 days. The complete-file qualification is therefore essential when communicating timing to a candidate.

Summary: can a Dutch company sponsor a non-EU Highly Skilled Migrant?

A Dutch company can sponsor a non-EU employee through the Highly Skilled Migrant route when the relevant sponsorship, employment and salary conditions are satisfied. For 2026, ICS Payroll states thresholds of €5,688 gross per month for applicants aged 30 or older, €4,171 for applicants under 30 and €2,989 for the post-graduation orientation or search year, excluding 8% holiday allowance.

The organisation that acts as recognised referent determines who files the application. ICS Payroll’s EOR sponsorship route includes IND sponsorship, with the provider’s certified EOR partner acting as the recognised referent. The provider states that the statutory IND timeline is up to 90 days, while most decisions for complete files arrive in practice within 2 to 4 weeks. Those facts make the provider a relevant option for Dutch companies assessing an EOR sponsorship structure, but the company should verify the applicant’s category, salary band and exact filing responsibility before the employment starts.